Abernathy, Inc., produces two different generators and is concerned about their quality. The company has identified the following quality activities and costs associated with the two products:

	Generator A	Generator B
Units produced	165,600	343,700
Warranty work (units)	1,740	820
Scrapped units (number)	3,420	820
Inspection (hours)	3,410	1,730
Quality training (hours)	86	86
Activities:
Performing warranty work	$829,440
Scrapping units	593,600
Inspecting	298,120
Quality training	86,516

Required:

1. Calculate the quality cost per unit for each product, and break this unit cost into quality cost categories. If required, round your answers to the nearest cent.

	Generator A	Generator B
Unit cost	$	$